The former treatise have I made, O Theophilus, of all that Jesus began both to do and teach,
Not an ideal person with a name expressive of his religious character. That must have been Philotheus (cf. 2 Timothy 3:4). Probably a Gentile convert, not resident in the Holy Land, or he would not have needed the many explanations of places and usages. He is said by Theophylact to have been of senatorial rank; and the title prefixed in the Gospel has been thought to imply that he was a provincial governor (cf. Acts 23:26; Acts 24:3). The address here is less ceremonious, indicating that Luke's friendship had become more intimate.
Parallel VersesKJV: The former treatise have I made, O Theophilus, of all that Jesus began both to do and teach,